Financial evaluation of cultural heritage projects in Camagüey city
DOI:
https://doi.org/10.5281/zenodo.5706620Keywords:
heritage, indicators, evaluationAbstract
The objective of this paper is to evaluate the financial efficiency and effectiveness of cultural heritage projects, through indicators, with the purpose of determine the correct use of the financial resources allocated to them. It is common for economic value to be recognized for everything that is tangible in nature and that yields some benefit, leaving aside intangible wealth, but they are the cultural manifestations that carry much of that wealth. Intangible assets constitute a good, a right, therefore, as all intangible assets must be regulated, measured, evaluated and controlled; seen as a factor of growing importance in the economy. Firstly, the projects of the Office of the Historian are characterized, characterizing them and diagnosing them by means of documents of the office and interviews to the people who attend the activities of the projects that are going to be treated, it deals with the criterion of efficiency and effectiveness and the types of indicators that can be used in the projects and the sheet for the creation of an indicator and the proposed indicators for the financial evaluation of the projects.
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Copyright (c) 2021 Annelis Avalos Acevedo , Francisco Borras Atienzar, Alba Rosa Colina Morciego
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